The New York State Film Tax Credit Program – Diversity Plan and Report
The New York State Film Tax Credit Program is designed to increase the film production and postproduction industry presence and overall positive impact on the State’s economy. New York State is one of the only states where the work of writers are qualified expenses for the production of a qualified project.
As a part of the New York State Film Tax Credit Program Initial Application, all applicants must file a Diversity Plan that includes specific goals for hiring a workforce with a gender and racial/ethnic makeup reflective of the diversity of New York state. Applicants must explain whether and how they intend to participate in training, education, and recruitment programs that are designed to promote and encourage the training and hiring in the film and television industry of New York residents who represent the diversity of the State’s population; and how the applicant plans to work with vendors with diverse ownership.
Examples of training, education, and recruitment programs applicable to section 5-2 of the application, include but are not limited to, studio or union Traineeship Programs, SUNY Production Training Programs, Partnerships and visits with local schools, programs which skills training as well as job placement opportunities for individual looking for careers in film and tv production. Ideal programs will include in person training, job placement support, mentoring, union coordination, and employer coordination.
The Diversity Plan must include specific proactive steps the applicant will take to ensure outreach to target populations for direct hires on the production.
Notwithstanding the Department’s right to make final determinations on the minimum requirements for diversity plans, the Department considers the minimum requirements to have been met when the applicant has set hiring goals, explained how the applicant intends to implement a workforce development plan, and selected among the options listed in the application for hiring and vendors. Applicants may send additional documentation and diversity plans in addition to the sections of the application.
As part of the applicant’s Final Application all applicants must file a Diversity Plan Report that will be evaluated to verify that the applicant has either met the goals it set or made good-faith efforts in achieving said goals.
This report includes, but is not limited to: 1) diversity impact data, 2) illustrates how the authorized applicant has met or made good faith efforts to meet the specific goals for hiring a diverse workforce outlined in their diversity plan; 3) whether and how the authorized applicant has participated in training, education, and recruitment programs that are designed to promote and encourage the training and hiring in the film and television industry of New York residents who represent the diversity of the State’s population; and 4) how the authorized applicant has executed its plan for hiring vendors of diverse ownership.
Productions who do not meet their goals, must demonstrate the good faith efforts that were made to meet the goals. Applicants must include additional supporting documentation, such as published notices, emails regarding attempted hires as part of their final submission, and/or other documentation regarding the specific efforts indicated on the initial and final application.
TV Diversity Bill
Since 2010, the WGAE has been working to pass a landmark TV diversity bill in New York State. The bill, which is supported by the WGAE and the Directors Guild of America (DGA), would provide a tax incentive for hiring women and people of color to write and direct television in New York. The legislation also borrows from existing state law that addresses historic inequities in other parts of the state economy. And—notably—it is the first of its kind in the nation. The Committee for Inclusion and Equity has been active in lobbying and advocating for passage of the tax credit.
The bill passed both the New York State Assembly and the Senate in June 2017. It was sent to Governor Andrew Cuomo’s desk that December, but was vetoed by the Governor at the end of the year. However, the Guild and the CIE continued to press for legislative actions that will create meaningful change in our industry.
The bill passed in 2019 and Governor Cuomo signed the bill at year-end. However, before the tax credit can take effect, the State must complete and publish the a “disparity study” to demonstrate that the representation of women and people of color writing and directing television in the state was lower than the representation of people available to do the work. The study was funded in the state’s 2021 budget, and the Guild is awaiting the publication of the study by the New York State Empire State Development.
